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Missouri Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Missouri Department of Revenue (DOR)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Missouri, give your supplier a completed Sales and Use Tax Exemption Certificate (149); you need a Missouri seller's registration number to fill it in. The multistate Streamlined (SST) certificate is not accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Retail Sales License (out-of-state sellers: Vendor's Use Tax registration): free.

Resale form

149

buyer fills it in

Permit fee

Free

Retail Sales License (out-of-state sellers: Vendor's Use Tax registration)

SST form

SSTGB Form F0003

MTC form

Accepted

uniform certificate

Missouri resale certificate and permit rules

Missouri: seller's permit & resale certificate

Sales tax · Agency: Missouri Department of Revenue (DOR)

Permit

Retail Sales License (out-of-state sellers: Vendor's Use Tax registration)

Registration fee

Free

SST form

Not accepted

MTC form

Accepted

Resale certificate: Sales and Use Tax Exemption Certificate (149)Get the official form →
How long it's valid: No expiration stated on Form 149 (Revised 08-2026).
Seller's permit: Retail Sales License (out-of-state sellers: Vendor's Use Tax registration) — Free. RSMo 144.083: the retail sales license is issued 'at no cost to the licensee' and must be prominently displayed. Since Aug. 28, 2018 bonds are generally no longer required for sales/vendor's use tax, though DOR may require one in some instances. Register online or with Form 2643. Businesses that are 100% wholesale need not register for a retail sales license.Register with Missouri Department of Revenue →Renewal: Does not expire — valid until revoked by the director or surrendered when sales are discontinued (RSMo 144.083).
Buyer registered in another state?: Yes for tangible personal property — Form 149 accepts the retailer's state tax ID number from its home state ('out of state registration for retail sales'); wholesalers/manufacturers may claim without a Missouri ID. No for taxable services — purchasers must hold a Missouri retail license to claim resale of taxable services in Missouri.
Multistate forms: Form 149 'Resale – Exclusion From' boxes: tangible personal property for resale (retailer's state tax ID number and home state; Missouri retailers must have a Missouri Tax ID); taxable services for resale (Missouri retail license required — 'Resale certificate cannot be taken by seller in good faith unless the purchaser is registered in Missouri'); manufacturer/wholesaler purchases for wholesale (Missouri Tax ID may not be required). Missouri is listed on the MTC Uniform Resale Certificate (MTC notes: improper purchasers may owe tax/penalties; property delivered outside Missouri may still be taxable depending on facts). Missouri is not an SST member.
Good to know: A retail sales license plus a DOR 'statement of no tax due' (dated within 90 days) is a prerequisite to issuance or renewal of city/county occupation licenses for retail businesses (RSMo 144.083.2).
DOR special-events FAQ: vendors may sell tax-exempt to other vendors who furnish their sales tax number and a completed Form 149.

Official sources for Missouri (4)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Missouri agency's pages, forms and rules don't state (4 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Missouri, step by step

Register for a Retail Sales License (out-of-state sellers: Vendor's Use Tax registration) with the Missouri Department of Revenue (DOR) (free). Register online.
Fill in the Sales and Use Tax Exemption Certificate (149) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect Missouri sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Connecticut and Texas. Related: Missouri sales tax rates, nexus and filing · sales tax nexus checker · Missouri business licenses

Missouri resale certificate FAQ

How do I get a resale certificate in Missouri?

Register for a Retail Sales License (out-of-state sellers: Vendor's Use Tax registration) with the Missouri Department of Revenue (DOR), then fill in the Sales and Use Tax Exemption Certificate (149) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Missouri seller's permit cost?

Registration is free. RSMo 144.083: the retail sales license is issued 'at no cost to the licensee' and must be prominently displayed. Since Aug. 28, 2018 bonds are generally no longer required for sales/vendor's use tax, though DOR may require one in some instances. Register online or with Form 2643. Businesses that are 100% wholesale need not register for a retail sales license. Renewal: Does not expire — valid until revoked by the director or surrendered when sales are discontinued (RSMo 144.083).

Does Missouri accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not accepted. MTC uniform certificate: accepted. Form 149 'Resale – Exclusion From' boxes: tangible personal property for resale (retailer's state tax ID number and home state; Missouri retailers must have a Missouri Tax ID); taxable services for resale (Missouri retail license required — 'Resale certificate cannot be taken by seller in good faith unless the purchaser is registered in Missouri'); manufacturer/wholesaler purchases for wholesale (Missouri Tax ID may not be required). Missouri is listed on the MTC Uniform Resale Certificate (MTC notes: improper purchasers may owe tax/penalties; property delivered outside Missouri may still be taxable depending on facts). Missouri is not an SST member.

Can an out-of-state business use its home-state resale number in Missouri?

Yes for tangible personal property — Form 149 accepts the retailer's state tax ID number from its home state ('out of state registration for retail sales'); wholesalers/manufacturers may claim without a Missouri ID. No for taxable services — purchasers must hold a Missouri retail license to claim resale of taxable services in Missouri.